Introduction: scheme
Regulations: See Annex I and the instructions for the application of the signs, indexes or modules in the IRPF contained therein in Order HAC /1264/2018, of November 27 ( BOE of the 30th).
Net income is the result of the sum of the net income corresponding to each of the agricultural, livestock and forestry activities carried out by the taxpayer. (1)
The net income corresponding to each activity must be obtained by successively carrying out the operations schematically indicated below:
Phase 1
Total revenue (including subsidies, compensation and aid CAP single payment)
(×) Net performance index
(*) When the recipient of the direct single payment aid from the CAP has not obtained income from agricultural or livestock activities, the net return index to be applied is 0.56.
= PREVIOUS NET YIELD
Phase 2
(−) Reduction due to amortization of tangible and intangible fixed assets (excluding forestry activities)
= REDUCED NET INCOME
Phase 3
(×) Corrective indices (depending on the type of activity and certain circumstances)
= NET YIELD OF MODULES
Phase 4
(−) General reduction: 5 per 100
(−) Reduction of young farmers: 25 percent
(−) Extraordinary expenses due to exceptional circumstances (fires, floods, subsidence, etc.)
= NET INCOME FROM THE ACTIVITY
Phase 5
(−) Reduction for irregularity: 30 percent
= REDUCED NET PERFORMANCE OF THE ACTIVITY
(1 ) The agricultural, livestock and forestry activities included in the objective estimation method in fiscal year 2019 are listed in this same Chapter.(Back)